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Dergiler / Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi / 2017 / Cilt: 39 - Sayı: 2

EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL

Atilla Büyükçoban
Gülümser Ünkaya
Tuğba Altıntaş
Sayfa
475–488
Yayın Tarihi
2017-12-24
DOI
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

As a result of the analysis it is explored that there was a statistically significant positive effect of business performance on “establishing an internal control committee” decision and the claim that financial problems obstruct establishing an internal control committee is verified.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:This study examines how business performance affects small and micro enterprises’ decision on establishing an internal control committee.
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Temel Bulgular & Veri:By observing a sample of 186 small and micro firms in Turkey, we test the claim that small and micro enterprises’ financial problems obstruct establishing an internal control committee.
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Sonuç & Katkı:As a result of the analysis it is explored that there was a statistically significant positive effect of business performance on “establishing an internal control committee” decision and the claim that financial problems obstruct establishing an internal control committee is verified.
🔬Tür:Araştırma Makalesi
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Internal control committee · business performance · small and micro enterprises

Özet

This study examines how business performance affects small and micro enterprises’ decision on establishing an internal control committee. By observing a sample of 186 small and micro firms in Turkey, we test the claim that small and micro enterprises’ financial problems obstruct establishing an internal control committee. We measure business performance by financial and non-financial indicators obtained from sample firms’ accounting reports and information system. Then, the effect of business performance on establishing an internal control committee is studied by a binary logistic regression analysis. As a result of the analysis it is explored that there was a statistically significant positive effect of business performance on “establishing an internal control committee” decision and the claim that financial problems obstruct establishing an internal control committee is verified.

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Bu Makaleye Atıf Yap

Büyükçoban, A., Ünkaya, G., Altıntaş, T. (2017). EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 39 - Sayı: 2, 475–488. https://ajindex.com/articles/6373

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Kaynakça (16)

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